61.assessed level of material misstatement risk 重大错报风险的评估水平 6ld /E
62.simall business 小规模企业 i.^:xZ
63.accounting system 会计系统 ZSr!L@S
64.test of control 控制测试 P26"z))~d
65.walk-through test 穿行测试 ">5$;{;2r
66.communication 沟通 r[wjE`Z/T
67.flow chart 流程图 dK4w$~j{k
68.reperformance of internal control 重新执行 av_ +M;G
69.audit evidence 审计证据 MY
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70.substantive procedures 实质性程序 ay#f\P!1
71.assertions 认定 vOq N=bp
72.esistence 存在 ZZ
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73.occurrence 发生 @1 i<=
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74.completeness 完整性 J
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75.rights and obligations 权利和义务 7GCxd#DJ
76.valuation and allocation 计价和分摊 13 %:3W(
77.cutoff 截止 c7.M\f P
78.accuracy 准确性 Gzs$0Ki=
79.classification 分类
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80.inspection 检查 N( f0,
81.supervision of counting 监盘 ";/ogFi
82.observation 观察 8A}<-?>
83.confirmation 函证 Vt,P.CfdC
84.computation 计算 2XEE/]^
85.analytical procedures 分析程序 X3~`~J
86.vouch 核对 z`p9vlS[
87.trace 追查 x&r f]R
88.audit sampling 审计抽样 `2]TPaWGh
89.error 误差 4$81ilBcL
90.expected error 预期误差 :i|]iXE
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91.population 总体 $/ $Hi U`.
92.sampling risk 抽样风险 T^{=c
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93.non- sampling risk 非抽样风险 LB[?kpy
94.sampling unit 抽样单位 3d,:,f|h
95.statistical sampling 统计抽样 7 fXJP5j
96.tolerable error 可容忍误差 %xKZ"#Z#K
97.the risk of under reliance 信赖不足风险 `Y^l.%AZZ
98.the risk of over reliance 信赖过度风险 +(W7hK4ip
99.the risk of incorrect rejection 误拒风险 @}Q!K*
100. the risk of incorrect acceptance 误受风险 3E0C$vKM
101.working trial balance 试算平衡表 rHuzGSX54
102.index and cross-referencing 索引和交叉索引 x0K#-
103.cash receipt 现金收入 JcMl*k
104.cash disbursement 现金支出 H7k@Br
105.bank statement 银行对账单 sk*vmxClY
106.bank reconciliation 银行存款余额调节表 T%;NW|mH&
107.balance sheet date 资产负债表日 4TYtgP1
108.net realizable value 可变现净值 YQWq*o^:
109.storeroom 仓库
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110.sale invoice 销售发票 gGN6Yqj0
111.price list 价目表 H/Rzs$pnv
112.positive confirmation request 积极式询证函 Pa?{}A
113.negative confirmation request 消极式询证函 {;6a_L@q;|
114.purchase requisition 请购单 )."dqq^ q
115.receiving report 验收报告 VDxF%!h(
116.gross margin 毛利 P]OUzI,
117.manufacturing overhead 制造费用 <_]W1V:0
118.material requisition 领料单 ]h=5d09z
119.inventory-taking 存货盘点 AX{7].)F
120.bond certificate 债券 PS=q):R|
121.stock certificate 股票 ;lSsy
122.audit report 审计报告
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 9}L2$^#,NA
125.unqualified opinion 无保留意见 7 toI
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126.qualified opinion 保留意见 \Lg4 Cx
127.disclaimer of opinion 无法表示意见 EEo I|
128.adverse opinion 否定意见